GST INDIA Biz — Introduction of mandatory e-invoicing by insertion of sub-rules in Rule 48 of CGST Rules, 2017 to prescribe Invoice Reference Number (IRN) based invoice system.

Notification No. 68/2019

Date: December 13, 2019

Subject: Introduction of mandatory e-invoicing by insertion of sub-rules in Rule 48 of CGST Rules, 2017 to prescribe Invoice Reference Number (IRN) based invoice system.

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Description:

Inserts sub-rules (4), (5) and (6) in Rule 48 of the CGST Rules to mandate preparation of invoices by notified classes of registered persons only after obtaining an Invoice Reference Number (IRN) from the common GST portal. Specifies that invoices not generated in the prescribed electronic manner shall not be treated as valid invoices. Exempts such notified persons from the applicability of sub-rules (1) and (2) of Rule 48 for e-invoices. �

68-2019-CT-13.12.2019-Insertion of rule 48 (e-invoicing).pdf None

Effective Date: Date of publication in the Official Gazette (13.12.2019)

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